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Facts
The assessee filed an appeal against the CIT(A)'s order for AY 2015-16. During the hearing, it was submitted that the assessee had availed the Vivad-se-Vishwas Scheme, 2024, and had requested to withdraw the appeal, with Form No. 4 already issued.
Held
The Tribunal acknowledged that the assessee had opted for the Vivad-se-Vishwas Scheme and had formally requested to withdraw the appeal. Accordingly, the appeal was dismissed as withdrawn.
Key Issues
Whether the appeal before the Tribunal should be dismissed as withdrawn due to the assessee's participation in the Vivad-se-Vishwas Scheme and request for withdrawal.
Sections Cited
250
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Income Tax Appellate Tribunal, KOLKATA ‘A’ BENCH, KOLKATA
Before: SHRI GEORGE MATHAN & SHRI RAKESH MISHRA
PER BENCH: The captioned appeal by the assessee is against the order of the Ld. Commissioner of Income Tax (Appeal)-NFAC, Delhi [hereinafter referred to as the ‘Ld. CIT(A)’] vide order dated 29.11.2024 passed u/s 250 of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) for AY 2015-16. I.T.A. No.: 2663/KOL/2024 Assessment Year: 2015-16 Tarun Koley.
Smt. Sonam Bajoria, FCA represented on behalf of the assessee and Smt. Ruchika Sharma, Addl. CIT (DR) appeared on behalf of the Revenue.
At the time of hearing, the Ld. AR as well as Ld. DR present here have submitted that the assessee has availed Vivad-se-Vishwas Scheme, 2024 in respect of the impugned appeal. The necessary Form No. 4 has also been issued. The assessee has also filed a request for withdrawal of the appeal in so far as Form No. 4 has been issued by the Revenue. Consequently, the appeal of the assessee is dismissed on account of availing Vivad-se-Vishwas Scheme, 2024. 4. In the result, the appeal filed by the assessee is dismissed as withdrawn. Order pronounced in the open Court on 29th April, 2025. [Rakesh Mishra] [George Mathan] Accountant Member Judicial Member Dated: 29.04.2025 Bidhan (P.S.) I.T.A. No.: 2663/KOL/2024 Assessment Year: 2015-16 Tarun Koley. Copy of the order forwarded to:
Tarun Koley, S/o. Manindra Nath Koley, Parbatipur, Tamluk, Purba Medinipur, West Bengal, 721636. 2. ITO, Ward-27(3), Haldia.
CIT(A)-NFAC, Delhi.
CIT-
CIT(DR), Kolkata Benches, Kolkata.
Guard File. //// By order